New employment?
What does it mean if an employee wishes to join you as a new employer during the term of the 30% ruling? Can you apply the ruling if the original five-year term has not yet expired?
Three-month term
Yes, you can. But only if you and the employee jointly request it and there is no more than three months between the end of the previous employment and the start of the new contract.
Note! As a new employer, you must also be able to demonstrate that all conditions for the 30% ruling are met.
But not longer
The application of the three-month term is strict, as ruled by a court. An employee unsuccessfully asked the court to continue the 30% ruling. The three-month term was exceeded in his case because the recruitment process was postponed several times. The postponement was caused by the employer, not the employee, but the court did not see this as a reason to extend the term. Consequence: the new employer was not allowed to apply the ruling.
Tip! Are you hiring a new employee for whom the previous employer applied the 30% ruling? Always consider the three-month term!
Read more about cross-border personnel or have questions? Feel free to contact us.
